Ohio § 5728.061
Full text of Ohio Ohio Revised Code § 5728.061, with citation guidance and answers to common questions.
§ 5728.061.
The treasurer of state shall refund the amount of fuel use taxes overpaid, paid illegally
or erroneously, or paid on any illegal or erroneous assessment, or any penalty assessed
with respect to such taxes. Applications for refund shall be filed with the tax commissioner, on the form prescribed
by the commissioner, within four years from the date of the overpayment, the illegal
or erroneous payment, or the payment of the illegal or erroneous assessment. An application shall be filed by the person who made the payment for which the refund
is claimed. When a refund is granted for payment of an illegal or erroneous assessment issued
by the commissioner, the refund shall include interest on the amount of the refund
from the date of the payment. The interest shall be computed at the rate per annum prescribed by section 5703.47 of the Revised Code . On the filing of the application, the commissioner shall determine the amount of refund
to which the applicant is entitled. If the amount is not less than that claimed, the commissioner shall certify the
amount to the director of budget and management and treasurer of state for payment
from the tax refund fund created by section 5703.052 of the Revised Code . If the amount is less than that claimed, the commissioner shall proceed in accordance
with section 5703.70 of the Revised Code .
Frequently Asked Questions About Ohio § 5728.061
What does Ohio Revised Code § 5728.061 cover?
Section 5728.061 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5728.061?
A common citation format is "Ohio Revised Code § 5728.061" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5728.061 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.